The following Direction is made by the Comptroller of Revenue using powers given to him under Article 56(2), Goods and Service Tax (Jersey) Law 2007 (as amended). It replaces Direction 2009/02 which ceases to have effect at midnight on 30 September 2020.
This Direction establishes a facility for the refund of Goods and Services Tax (“GST”) paid on goods imported by private individuals where those goods are returned to the supplier.
Conditions where GST can be refunded
This Direction allows for GST to be refunded where all the following conditions are met:
- the importation is by a natural person
- the importation was not in the course or furtherance of a business carried on by the importer or by any other person
- GST was paid at the time of importation
- the goods are returned to the provider of the goods in the same state (save packaging) as when they were imported to Jersey and within 3 months of the date of importation.
Provided these conditions are satisfied, an application may be made to Jersey Customs and Immigration Service (“Jersey Customs”) for a refund of GST paid at the time of importation on the goods returned.
Where only part of a consignment is returned, Jersey Customs reserve the right to decline an application for a refund of GST where the imported value of the goods returned is below £135.
Form of application
An application for a refund of GST under this Direction may only be made in the following form:
- by the individual who imported the goods for which a GST refund is sought
- by email to email@example.com or in writing to Jersey Customs & Immigration Service, Maritime House, St Helier, Jersey JE1 1JD and contain the heading “Refund of Import GST”
- be made within 1 month of the date on which the goods are despatched from Jersey.
Content of application
An application must contain all the following information:
- a brief description of the goods returned
- whether the whole consignment was returned
- the Import Declaration number for the original import from Jersey Customs’ CAESAR II system
- the amount of GST paid on the original import
- the amount of GST to be refunded
- the date and means of despatch from Jersey, together with a copy of relevant documentary evidence, for example, certificate of posting, way bill, carrier’s invoice.
Expiry date: none.